Shri Marudhar Kesari Sthanakwasi Jain Yadgar Samiti Trust v. UOI

273 ITR 425Reported decision#20256 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 14(2)section 2(17)section 62section 80g(5b)section 115bbcsection 80g(2)anonymous donationsection 11(1)(d)section 11(5)corpus fundaccumulation of incomesection 11(1)(a)

Judgments citing Shri Marudhar Kesari Sthanakwasi Jain Yadgar Samiti Trust v. UOI

Dy. Commissioner O Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust(Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…and the Explanation has to be read harmoniously to make the provision workable. For this, we may gainfully refer to the following observations of the Hon’ble Rajasthan High Court in the case of Shri Marudhar Kesari Sthanakwasi Jain Yadgar Samiti Trust Vs UOI (273 ITR 425), which reads as follows:- “..we may notice that since the judgment was delivered in Upper Ganges Sugar Mills Ltd. v. CIT [1997] 227 ITR 578 (SC), Parliament has intervened and inserted sub-section (5B) in section 80G with effect from April 1, 2000, which reads as under : "(5B). Notwithstanding anything contained in clause (ii) of subsection (5)…

Dy. Commissioner O Income Tax (Exemption)-2(1), Mumbai vs. Shree Sai Baba Sansthan Trust(Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…and the Explanation has to be read harmoniously to make the provision workable. For this, we may gainfully refer to the following observations of the Hon’ble Rajasthan High Court in the case of Shri Marudhar Kesari Sthanakwasi Jain Yadgar Samiti Trust Vs UOI (273 ITR 425), which reads as follows:- “..we may notice that since the judgment was delivered in Upper Ganges Sugar Mills Ltd. v. CIT [1997] 227 ITR 578 (SC), Parliament has intervened and inserted sub-section (5B) in section 80G with effect from April 1, 2000, which reads as under : "(5B). Notwithstanding anything contained in clause (ii) of subsection (5)…

Dy. Commissioner of Income Tax (Exemption) 2(1), Mumbai vs. Shree Sai Baba Sansthan Trust (Shirdi), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…and the Explanation has to be read harmoniously to make the provision workable. For this, we may gainfully refer to the following observations of the Hon’ble Rajasthan High Court in the case of Shri Marudhar Kesari Sthanakwasi Jain Yadgar Samiti Trust Vs UOI (273 ITR 425), which reads as follows:- “..we may notice that since the judgment was delivered in Upper Ganges Sugar Mills Ltd. v. CIT [1997] 227 ITR 578 (SC), Parliament has intervened and inserted sub-section (5B) in section 80G with effect from April 1, 2000, which reads as under : "(5B). Notwithstanding anything contained in clause (ii) of subsection (5)…

Shree Sai Baba Sansthan Trust (Shirdi), Mumbai vs. Dy. Commissioner of Income Tax (Exemption) 2(1), Mumbai

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…and the Explanation has to be read harmoniously to make the provision workable. For this, we may gainfully refer to the following observations of the Hon’ble Rajasthan High Court in the case of Shri Marudhar Kesari Sthanakwasi Jain Yadgar Samiti Trust Vs UOI (273 ITR 425), which reads as follows:- “..we may notice that since the judgment was delivered in Upper Ganges Sugar Mills Ltd. v. CIT [1997] 227 ITR 578 (SC), Parliament has intervened and inserted sub-section (5B) in section 80G with effect from April 1, 2000, which reads as under : "(5B). Notwithstanding anything contained in clause (ii) of subsection (5)…

Shri Marudhar Kesari Sthanakwasi Jain Yadgar Samiti Trust v. UOI (273 ITR 425) — Cited in 4 Judgments | BharatTax